(A)

A.A.R = against all risks 担保全险，一切险

A.B.No. = Accepted Bill Number 进口到单编号

A/C = Account 账号

AC. = Acceptance 承兑

acc = acceptance,accepted 承兑，承诺

a/c.A/C = account 帐，帐户

ackmt = acknowledgement 承认，收条[/color]

a/d = after date 出票后限期付款(票据)

ad.advt. = advertisement 广告

adv. = advice 通知(书)

ad val. = Ad valorem(according to value) 从价税

A.F.B. = Air Freight Bill 航空提单

Agt. = Agent 代理商

AI = first class 一级

AM = Amendment 修改书

A.M.T. = Air Mail Transfer 信汇

Amt. = Amount 额，金额

A.N. = arrival notice 到货通知

A.P. = account payable 应付账款

A/P = Authority to Purchase 委托购买

a.p. = additional premiun 附加保险费

A.R. = Account Receivable 应收款

Art. = Article 条款，项

A/S = account sales 销货清单

a/s = after sight 见票后限期付款

asstd. = Assorted 各色俱备的

att,.attn. = attention 注意

av.,a/v = average 平均，海损

a/v = a vista (at sight) 见票即付

(D)

DD/A =documents against acceptance, 承兑后交付单

= documents for acceptance,= documents attached, 备承兑单据

= deposit account 存款账号

d/a = days after acceptance 承兑后……日付款

D.A. = Debit advice 付款报单

D/D,D. = Demand draft,documentary draft 即期汇票，跟单汇票

d/d = day’s date (days after date) 出票后……日付款

d.f.,d.fet. = dead freight 空载运费(船)

Disc. = Discount 贴现；折扣

DLT = Day Letter Telegram 书信电

D/N = debit note 借方通知

D/O = delivery order 卸货通知书

D/P = documents against payment 付款后交付单据

Dr. = debit debter 借方，债务人

d/s. = days’ sight 见票后……日付款

DV = Dividends 股利

(E)

Eea. = each 每，各

e.e.E.E. = error excepted 错误除外

E/B = Export-Import Bank 进出口银行(美国)

enc.,encl.= enclosure 附件

E.& O.E. = errors and omissions excepted 错误或遗漏不在此限

ETA = estimated time of arrival 预定到达日期

ex. = example,executive,exchange,extract 例子，执行官，外汇交换，摘要

Exp. = Export 出口

(F)

f.a.q.=fair average quality 良好平均品质

f.a.s.=free alongside ship 船边交货价

F.B.E.=foreign bill of exchange 国外汇票

f.c.l.=full container load 整个集装箱装满

f.d.free discharge 卸货船方不负责

F.& D.=Freight and Demurrage 运费及延装费

f.i.=free in 装货船方步负责

f.i.o.=free in and out 装卸货船方均不负责

f.i.o.=free in out stowed and trimming 装卸堆储平仓船方均不负责

f.o.=free out 卸货船方不负责

f.o.,f/o=firm offer 规定时限的报价

f.o.b.=free on board 船上交货价

f.o.c.=free of charge免费

F.O.I.=free of Interest 免息

f.o.r.=free on rail,free on road 火车上交货价

f.o.s.=free on steamer 轮船上交货价

f.o.t.=free on truck 卡车上交货价

f.p.a.=free of particular average 单独海损不保

fr.f=franc,from,free 法郎，从，自由

FX=Foreign Exchange 外汇

(G)

Gg=good,goods,gramme 佳，货物，一克

G/A=general average 共同海损

GATT=General Agreement on Tariffs and Trade 关税贸易总协定

gm.=gramme 一克

g.m.b.=good merchantable brand品质良好适合买卖之货品

g.m.q.=good merchantable quality良好可售品质

G/N=Guarantee of Notes 承诺保证

g.s.w.=gross shipping weight 运输总重量

gr.wt.=gross weight 毛重

(I)

IIATA=International Air Transport Association 国际航空运输协会

IBRD=International Bank Reconstruction and Development 国际复兴开发银行

I/C=Inward Collection 进口托收

ICC=International Chamber of Commerce 国际商会

IMO=International Money orders 国际汇票

Imp=Import 进口

IN=Interest 利息

IMF=International Monetary Fund 国际货币基金

inst.=instant(this month) 本月

int.=interest 利息

Inv.=Invoice 发票

IOU=I owe you 借据

I/P=Insurance Policy 保险单

I/R=Inward Remittance 汇入汇款

ISIC=International Standard Industrial Classification 国际行业标准分类

it.=item 项目

(K)

Kk.=karat(carat) 卡拉(纯金含有度)

kg.=keg,kilogramme笑，公斤

K.W.=Kilo Watt 千瓦

(L)

LL/A=Letter of Authorization 授权书

lbs.=pounds 磅

L/C=Letter of Credit 信用证

L/H=General Letter of Hypothecation 质押权利总股定书

L/I=Letter of Indemnity赔偿保证书

L/G=Letter of Guarantee 保证函

l.t.=long ton 长吨(2,240磅)

L/T=Letter Telegram 书信电报

Ltd.=Limited 有限责任

L/U=Letter of Undertaking 承诺书

(M)

Mm.=mile,metre,mark,month,minute,meridian(noon)哩，公尺，记号，月，分，中午

m/d=month after date 出票后……月付款

memo.=memorandum 备忘录

M.I.P.=marine insurance policy 海上保险单

misc.=miscellaneous杂项

M/L=more or less增或减

M/N=Minimum最低额

MO=Money order拨款单，汇款单，汇票

m/s=months after sight见票后……月付款

m.s.=mail steamer,mail transfer油船，轮船

M.T.=metric ton,mail transfer公吨，信汇

M/T=Mail Transfer信汇

m.v.=motor vessel轮船

MNC=multi-national corporation跨国公司

(N)

NN.B.=Nota Bene(take notice)注意

NO.=number号码

n/p=non-payment拒付

Nt.Wt=Net Weight净重

(O)

O.=Order定单，定货

O.B/L=Order bill of lading指示式提单

O.C.P.=Overland Common Point通常陆上运输可到达地点

O/C=Outward Collection出口托收

OD.=Overdraft透支

O/d=overdraft,on demand透支，要求即付款（票据）

O/No.=order number定单编号

o.p.=open policy预约保单

O/R=Outward Remittance汇出汇款

orT=ordinary telegram寻常电报

o/s=on sale,out of stock廉售，无存货

O/S=old style老式

o.t.=old term旧条件

oz=ounce盎斯

(P)

PP/A，p/a=particular average单独海损

pa=power of attorney委任状

=private account私人账户

p.a.=per annum(by the year)每年

p.c.=per cent,petty cash百分比，零用金

p.l.=partial loss分损

P.&I.=Protection and Indemnity意外险

P.&L.=profit and loss益损

P.M.O.=postal money order邮政汇票

P/N=promissory note本票

P.O.B.=postal office box邮政信箱

p.o.d.=payment on delivery交货时付款

P.O.D.=Pay on Delivery发货付款

P/O=Payment order支付命令

P/R=parcel receipt邮包收据

prox.=proximo(next month)下月

PS.=postscript再启

pt.=pint品脱

P.T.O.=please turn over请看里面

PTL=private tieline service电报专线业务

(Q)

Qqlty=quality品质

qr=quarter四分之一

qty=quantity数量

quotn=quotation报价单

qy=quay码头

(R)

recd=received收讫

recpt=receipt收据

ref.=reference参考，关于

RFWD=rain,fresh water damage雨水及淡水险

remit.=remittance汇款

r.m.=ready money,readymade备用金，现成的

RM=Remittance汇款

R.O.=remittance order汇款委托书

R.P.=reply paid,returnof post邮下或电费预付，请即会示

rt.=rate率

(S)

SS.A.=-Statement of Account账单

s.a.=subject to approval以承认(赞成，批准)为条件

S/C=sale contract售货合同

S/D=sight draft即期汇票

S/D=sea damage海水损害

SD.=Sundries杂项

SE.=Securities抵押品

S/N=shipping note装运通知

S.O.s.o.=shipping order,seller’s option装船通知书，卖方有权选择

S/S,s/s,ss,s.s=steamship轮船

s.t.=short ton短吨

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